Georgia Statutes
§ 48-5-12 — Situs of returns by nonresidents
Georgia § 48-5-12
JurisdictionGeorgia
Title48
This text of Georgia § 48-5-12 (Situs of returns by nonresidents) is published on Counsel Stack Legal Research, covering Georgia primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.
Bluebook
O.C.G.A. § 48-5-12 (2026).
Text
Unless otherwise provided by law, all real and personal property of nonresidents shall be returned for taxation to the tax commissioner or tax receiver of the county where the property is located.
Free access — add to your briefcase to read the full text and ask questions with AI
Related
Morgan County Board of Tax Assessors v. Vantage Products Corp.
748 S.E.2d 468 (Court of Appeals of Georgia, 2013)
Brown & Co. Jewelry, Inc. v. Fulton County Board of Assessors
548 S.E.2d 404 (Court of Appeals of Georgia, 2001)
Vantage Products Corporation v. Morgan County Board of Tax Assessorst
(Court of Appeals of Georgia, 2013)
Nearby Sections
15
§ 48-1-1
Short title§ 48-1-2
Definitions§ 48-1-8
Computer software§ 48-1-9
Taxpayer Bill of Rights§ 48-10-1
through 48-10-16 - Redesignated§ 48-11-1
DefinitionsCite This Page — Counsel Stack
Bluebook (online)
Georgia § 48-5-12, Counsel Stack Legal Research, https://law.counselstack.com/statute/ga/48-5-12.